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美國(guó)CPA考點(diǎn)解析：分析性測(cè)試歸檔的要求
為了幫助參加2014年美國(guó)cpa考試的學(xué)員鞏固知識(shí)，提高備考效果，正保會(huì)計(jì)網(wǎng)校特為大家整理了美國(guó)cpa考試考點(diǎn)解析，幫助廣大考生一起學(xué)習(xí)一起進(jìn)步。
Analytical procedure documentation requirements:
分析性測(cè)試歸檔的要求
Auditor’s expectation
Factors considered in the development of expectation
Results of comparison of expectation to recorded amounts
Additional audit procedures performed in response to significant unexplained differences
Results of such additional procedures
Instructor’s tips:
Analytical review comparisons are based on expected plausible relationships among data. Differences do not necessarily indicate errors or fraud, but simply indicate the need for further investigation.
【我要糾錯(cuò)】 責(zé)任編輯：小敏
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